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2017 (1) TMI 1359 - CESTAT CHENNAIRebate of Cenvat credit - Rule 5 of Export of Service, 2005 - Time limitation - Held that: - We notice that intimation of personal hearing dated 14th February 2012 upon receipt of reply to show cause notice has intimated three alternative dates in the said intimation and that appellant chose the last option but were not heard - It would appear that the original authority decided not only to adopt this restrictive provision in the proceedings before him but also, in a most ingenious manner, paid lip service to the intent of being given sufficient opportunity to be heard by fixing three alternative dates in the same intimation. It is clear that order-in-original was received by appellant only on 10th August 2013 and hence there was no delay in filing the appeal before the first appellate authority - No purpose will be served by remanding the matter back to the first appellate authority when the original authority had not afforded the appellant a proper opportunity to counter the grounds for the proposed rejection of the claim for rebate - Appeal allowed by way of remand.
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